Income Tax

Stamp duty penalties revised

HMRC are set to launch a test version of their latest web tool for tax advisers, as the department continues to ramp up its digital services.

The offering known as agent online self-serve (AOSS) will be made available by the end of the year to volunteers, to provide access to details of employer PAYE clients’ tax liabilities and payments.

Users will experience:

EMS (Independent Accident Management Services) (TC4006)

The correct tax treatment of a government Access to Work grant

Benefits for non-UK citizens of class 2 National Insurance contributions

HMRC plan to withdraw three extra-statutory concessions (ESCs):

The tax liability on payments made for services that are not provided

...is another man’s poisson. Comparative costs of employee taxes and labour in the UK and France

Declaring income from a portfolio investment entity and withholding tax

K Moorthy (TC3952)

J Partridge (TC3946)

Highlights from the event held at the University of Warwick